1. test.xml

?xml version="1.0" encoding="gb2312"?>
?xml-stylesheet href="test.xsl" type="text/xsl"?>
entry>
title>entry with images/title>
date>August 09, 2003/date>
author>Kevin/author>
idnum>000033/idnum>
permalink>http://alazanto.org/xml/archives/000033.xml/permalink>
body xmlns:html="http://www.w3.org/1999/xhtml">![CDATA[]]>/more>
comment-link>http://alazanto.org/xml/archives/000033_comments.xml/comment-link>
comment-count>6/comment-count>
/entry>

2. test.xsl

?xml version="1.0"?>
xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">

xsl:template match="/entry">
html>
head>
/head>
body>
xsl:value-of select="title" />
xsl:value-of select="body" disable-output-escaping="yes"/>

/body>
/html>
/xsl:template>
/xsl:stylesheet>

關鍵之外在于使用的命名空間xmlns:xsl="http://www.w3.org/1999/XSL/Transform" 和輸出時加上disable-output-escaping="yes"